What are the charts of accounts in the banking industry? And how should each account be used for boo

The first-level subjects include assets, liabilities, assets and liabilities, owners' equity and profit and loss, and under this, there are nearly 100 second-level subjects, taking assets as an example, including deposits, deposits with the central bank, deposits with interbank funds, interbank funds, trading financial assets, derivative financial assets, resale of financial assets, unit loans, financing, personal loans, discounts, rediscounts, advances, interest receivables, loan interest adjustments, dividends receivable, other receivables, and financial assets available for ** , held-to-maturity investments, long-term equity investments, fixed assets, asset disposal, projects in progress, investment real estate, debt assets, intangible assets, goodwill, amortized expenses, deferred tax assets, etc.

Assets, Liabilities, Owners' Equity, Profit and Loss, Common.

One. Accounting copy.

Classification of Subjects:

1. According to the accounting elements to which it is attributed, it is classified as: asset class

Liabilities, Commons, Owners' Equity, Costs, Profits and Losses.

2. According to the level of detail and the relationship between the overall classification, it is divided into: general classification accounts and detailed classification accounts.

Two. The characteristics of the general ledger account are:

1.A first-level account or G/L account.

2.An accounting account formed by summarizing and classifying the specific contents of accounting elements.

3.It is the basis for the accounting of the general classification, and provides an umbrella indicator.

4.Generally, accounting standards or systems are uniformly formulated.

Three. The characteristics of the detailed ledger account are:

1.The ledger account is formed by classifying the contents of the general classification account in detail.

2.It is the basis for detailed classification accounting.

3.It can be set according to the provisions of the accounting system and the accounting needs of the enterprise.

According to their relationship to the balance sheet, ledger accounts are divided into on-balance sheet accounts and off-balance sheet accounts.

Intra-balance sheet accounts: These are the accounting accounts used to account for the increase and decrease of bank assets, liabilities and financial income and expenditure, and are all included in the balance sheet balance relationship. Double-entry accounting is required, monetary metrics are uniformly used, and balances are required.

Deposit accounts, various loan accounts, various investment accounts, fixed assets, intangible assets and deferred assets accounts, etc. Subject ** starts with "1".

2. Liabilities. It is used to account for the debts and liabilities of the bank. The specific contents include: various deposit accounts, various incoming accounts, various payable accounts, etc. Subjects ** start with "2".

3. Owner's equity account. It is used to account for the ownership of the bank's net assets. The specific contents include: paid-in capital, capital reserve, surplus reserve, current year's profit and profit distribution and other account accounts** are starting with "3".

4. Profit and loss accounts. It is used to calculate the financial income, financial expenditure and operating results of the bank in a certain period. The specific contents include: various income accounts, various expenditure accounts, various income accounts and various expense accounts. Subjects start with "5".

5. Common accounts of assets and liabilities. There is uncertainty as to whether an account balance is an asset or a liability, with assets at one point and liabilities at the next. Subjects ** start with "4".

Off-balance sheet accounts: are important accounting transactions that reflect the actual increase or decrease of bank funds that do not involve or have not yet been involved, and must bear certain economic responsibilities. Off-balance sheet accounts are not included in the balance sheet, and are subject to a single-entry accounting method, which is not fully measured in currency and does not require balancing.

Subjects ** start with "6 and 7".

The classification of bank ledger accounts is as follows:

1. Accounts in the table. Intra-balance sheet accounts are those that are reflected in the balance sheet and are used to account for changes in the actual increase or decrease of bank funds. According to the nature of the funds and the purpose of holding, they can be divided into:

Assets, Liabilities, Owners' Equity, Profit and Loss, and Common Assets. It is characterized by the accounting method of credit and debit accounting under the double-entry accounting method, using a uniform monetary measure, and requiring a balance of loans and loans;

2. Episthetic surgery is cultivated. Off-balance sheet accounts are not included in the balance sheet, and are used to reflect the accounts that do not involve or have not yet involved the increase or decrease of the bank's funds, but have a relationship of authority and responsibility, or are used to reflect and control the bank's important business events and digital information. It is characterized by the use of a single-entry accounting method, which is not measured entirely in currency and does not require balance.

The functions of bank ledger accounts are as follows:

1. Carry out accounting and supervision, realize and reflect various business and financial activities, and give full play to the function of financial macro-control;

2. Provide information and data for banks to strengthen operation management and financial regulation;

3. Directly engage in relevant operation and management work to improve the economic benefits of the bank itself and the society.

Legal basis]:

Article 17 of the Accounting Law of the People's Republic of China.

The design of the accounting system should be based on the nature of the accounting affairs, the actual situation of the business and its future development, and the required accounting reports should be decided first, and the accounting subjects, books, statements and accounting vouchers that should be established should be determined accordingly.

Where the nature of the same or similar institutions or **, their accounting system shall be the same. **Accounting basis, except for the public treasury cashier and accounting, should adopt the accrual accounting.

Bank deposits refer to the money and monetary funds stored in the bank, and many accountants do not know what accounts are included in the deposit of Yinzhou Liangxing, and how to do accounting processing, so let's take a look.

What accounts are bank deposits credited to?

Bank deposits are asset-based accounts. Bank deposits refer to the monetary funds deposited by a business in a bank. According to the provisions of the national cash management and settlement system, every enterprise must open an account in the bank, called settlement account deposit, which is used to handle deposits, withdrawals and transfer settlements.

In accounting, bank deposits belong to the class of assets. The closing balance is on the debit side. In accounting entries, the debit side indicates an increase.

Lenders indicated a decrease. "Then I will deposit a sum of my own money into the bank" The correct entry of the spring cover is: borrow bank deposits and lend cash in hand.

Cash in hand is the entry of the asset account "purchase of raw materials with bank deposits" as follows: borrowing raw materials and lending bank deposits, the above accounts are all asset accounts, and the amount incurred is the amount of the asset account increasing and decreasing (the total amount of assets has not changed), and there is no liability and owner's equity account.

Extended content. Bank deposit accounts are divided into basic deposit accounts, general deposit accounts, temporary deposit accounts and special deposit accounts

The basic deposit account refers to the account for the enterprise to handle daily transfers, settlements, and cash receipts and payments;

The general deposit account refers to the account opened by the affiliated non-independent accounting unit of the enterprise in a bank loan other than the basic deposit account and the enterprise that is not in the same place as the basic deposit account, which can handle transfer settlement and cash deposit, but cannot withdraw cash;

Temporary deposit account refers to the account opened by the enterprise due to the needs of temporary production and business activities, which can not only handle transfer and settlement, but also deposit and withdraw cash according to cash management regulations;

A special deposit account is an account opened by an enterprise for a specific purpose.

The basic function of accounting vouchers is to prepare accounting entries according to the accounting rules of the credit and debit accounting method. When preparing accounting entries, it is necessary to fill in the ledger accounts. The following requirements must be met:

1) The accounting subjects specified in the unified accounting system must be used, and they must not be created by themselves, so as to ensure that the accounting caliber is consistent and facilitate the comparison between the previous and later periods; It is also convenient for step-by-step aggregation to serve macroeconomic management.

2) The first-level account, second-level account or detailed account is filled in completely, the correspondence is clear, and the amount is correct.

3) When writing, the text should not occupy a full grid, generally should occupy 1 2 of the height of the grid, and leave a certain space on it to facilitate the correction of errors.

4) The handwriting must be clear and neat.

The number of the ledger account in the accounting voucher.

In order to facilitate the preparation of accounting vouchers, the registration of account books, the inspection of accounts, and the implementation of accounting computerization, it is also necessary to assign a fixed number to each accounting account on the basis of classifying the accounting subjects, and these numbers are called accounting account numbers, referred to as account numbers. The account number clearly indicates the category to which the account belongs and its position in the category.

For example, the above-mentioned "Accounting System for Industrial Enterprises" uses three digits to number the accounting subjects, and the asset accounts are all numbered with 1 as the first digit; Liabilities are all based on 2 as the first digit; Owner's equity accounts all have 3 as the first digit; Cost accounts all have 4 as the first digit; The profit and loss category is based on 5 as the first number. Under the above main categories, the accounts with the same business nature are all ranked with the same number as the second digit, and under the same business nature, the accounts are ranked in the third digit by blind promotion. Leave an appropriate blank number between the third digit of the account for the purpose of adding the account.

In order to facilitate the accounting work, the number, category and name of the accounting account are usually standardized in the form of a chart of accounts in the accounting system.